CBDT Instruction on Section 10(23c)(v) of the income-tax act, 1961 – exemptions – charitable or religious trusts/institutions – notified public religious trusts/institutions


SECTION 10(23C)(v) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – CHARITABLE OR RELIGIOUS TRUSTS/INSTITUTIONS – NOTIFIED PUBLIC RELIGIOUS TRUSTS/INSTITUTIONS INSTRUCTION NO. 1983, DATED 10-5-2000 1. Section 10(23C)(v) provides for the exemption of the income of any trust (including any other legal obligation) or institution wholly for public religious purposes or wholly for public religious and charitable purposes….

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